Vol. 23 No. 2 (2025): KOMPARTEMEN: Jurnal Ilmiah Akuntansi

For this edition, the authors are coming from Indonesia, Malaysia and Philippines
Dalam edisi ini, para penulis berasal dari Indonesia, Malaysia dan Filipina.

Published: 2025-09-30

Artikel

  • The Political Effect on Indonesia's Stock Market from "Peringatan Darurat" Demonstration”

    Rhenaldy Pius Wicaksono, Flavian Naretius Gunawan, Tarsisius Renald Suganda, Rino Tam Cahyadi
    134 – 143
    DOI: https://doi.org/10.30595/kompartemen.v23i2.27175

  • The Role of Intellectual Capital in Sustainability Performance

    Nur Isna Inayati, Hadi Pramono, Ika Yustina Rahmawati, Nur Diyana Mustapha
    144 – 155
    DOI: https://doi.org/10.30595/kompartemen.v23i2.27421

  • Bibliometric Analysis on the Development of Capital Structure Research in Manufacturing Firms

    Ana Fadila, Surya Raharja
    156 – 172
    DOI: https://doi.org/10.30595/kompartemen.v23i2.26951

  • Pengaruh Corporate Social Responsibility dan Kinerja Keuangan terhadap Cumulative Abnormal Return

    Adduha Annaba, Ibnu Austrindanney Sina Azhar
    173 – 185
    DOI: https://doi.org/10.30595/kompartemen.v23i2.26282

  • Liquidity, Profitability, Firm Size, and Financial Distress

    Tarissa Aqilla Rahmah, Fajar Syaiful Akbar
    186 – 199
    DOI: https://doi.org/10.30595/kompartemen.v23i2.26380

  • Evaluating Social Enterprise Performance Measurement: A Sustainability Perspective

    Diana Nurindrasari, Unti Ludigdo, Lilik Purwanti, Aji Dedi Mulawarman
    200 – 214
    DOI: https://doi.org/10.30595/kompartemen.v23i2.27482

  • Can Social Media Influence Green Investment Decisions? A Moderated TPB-Based Study among Young Investors

    Meita Dwi Cahyani, Denies Priantinah
    215 – 224
    DOI: https://doi.org/10.30595/kompartemen.v23i2.26855

  • Blockholder Ownership, Independent Commissioner Experience, and Director Experience In Improving Company Performance: A Corporate Governance Perspective

    Muhammad Rizqi Alriansyah Manurung
    225 – 236
    DOI: https://doi.org/10.30595/kompartemen.v23i2.27455

  • SAK ETAP and Village-Owned Enterprises (BUMDes) in Java: A Systematic Literature Review

    Dian Widiyati, Yoshe Lawrin Sinaga
    237 – 251
    DOI: https://doi.org/10.30595/kompartemen.v23i2.27632

  • Corporate Immunity in the TUNA Era: The Role of Digitalization in Corporate Turnaround Strategies

    Apriana Rahmawati, Rizky Prasetya, Alif Faruqi Febri Yanto, Nabilla Carissa Ratnadewi, Venus C. Ibarra
    252 – 260
    DOI: https://doi.org/10.30595/kompartemen.v23i2.28282

  • Analisis Determinan Inklusi Keuangan Syariah: Studi Empiris pada Pelaku UMKM

    Rozi Fery Setiyaningsih, Faizal Suhartoyo, Nais Labiibah
    261 – 271
    DOI: https://doi.org/10.30595/kompartemen.v23i2.28173

  • Pengaruh Manajemen Laba Terhadap Fraud dengan Good Corporate Governance sebagai Variabel Moderasi

    Syifa Mahira Amalia Putri, Budi S. Purnomo, Nono Supriatna
    272 – 279
    DOI: https://doi.org/10.30595/kompartemen.v23i2.27429